However, you still must be able to claim the person as a dependent except for those exceptions. The requirement that you pay more the half the persons total support would seem to be the killer here. Because the parent has $20,000 of his/her own income and the facility cost is $43,000 then the $13,200 that the OP pays is much less than the required "more than half" of support.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
